Calculate the break-even point in dollars under each of the alternative courses of action. (Round contribution margin ratio to 0 decimal ploces, es. 15% and final answers to 0 decimal places, es. 5, 275.) Sunland Manufacturing's sales slumped badly in 2022. For the first time in its history, it operated at a loss. The company's income statement showed the following results from selling 56,400 units of product: net sales $1,692,000; total costs and expenses $1,889,400; and net loss $197,400. Costs and expenses consisted of the amounts shown below: Management is considering the following independent alternatives for 2023: 1. Increase the unit selling price by 30% with no change in costs, expenses, or sales volume. 2. Change the compensation of salespersons from fixed annual salaries totalling $188,000 to total salaries of $18,800 plus a 10% commission on net sales, 3. Purchase new high-tech factory machinery that will change the proportion between variable and fixed cost of goods sold to 50:50